scholarly journals The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta)

2020 ◽  
Vol 06 (03) ◽  
pp. 217-226
Author(s):  
Jemmy Esrom Serang ◽  
Wiwik Utami
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Leadership Style ◽  
Performance Study ◽  
Public Accounting ◽  
Accounting Firm

scholarly journals PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR

2020 ◽  
Vol 1 (3) ◽  
pp. 510-522
Author(s):  
Dinda Ilmatiara ◽  
Mulia Sosiady ◽  
Desrir Miftah
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Locus Of Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Firm ◽  
The Public ◽  
Very High

Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.

scholarly journals Pengaruh Karakteristik Individu Terhadap Kinerja Auditor

2016 ◽  
Vol 18 (3) ◽  
pp. 59
Author(s):  
Ceacilia Sri Mindarti
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Goal Setting ◽  
Attribution Theory ◽  
Research Data ◽  
Individual Characteristics ◽  
Public Accounting ◽  
Accounting Firm ◽  
Setting Theory ◽  
One Year

<p><em>This study aims to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The theories that be used in this study are attribution theory and goal setting theory. Auditors in a public accounting firm in Indonesia with a minimum term of one year are selected as samples in this study. The research data were collected by questionnaires, which were processed using regression analysis. The results showed that individual characteristics which are locus of control and organizational commitment were influenced the performance of auditors. The results will contribute to the development of the auditing literature, especially regarding to the influence of individual characteristics on the auditor’s performance as well as performance of auditors.</em></p>

scholarly journals PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

2018 ◽  
pp. 273
Author(s):  
Anak Agung Sayu Gita Wulandari ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Organizational Commitment ◽  
Professional Ethics ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Legal Cases ◽  
Accounting Firm ◽  
Analysis Technique

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

scholarly journals THE EFFECT OF LEADERSHIP STYLE ON AUDITOR PERFORMANCE WITH TRUST IN SUPERIORS AS INTERVENING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Nita Andriyani Budiman
Keyword(s):  
Transformational Leadership ◽  
Regression Analysis ◽  
Leadership Styles ◽  
Transactional Leadership ◽  
Leadership Style ◽  
Role Performance ◽  
Public Accounting ◽  
Accounting Firm ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of leadership styles (transformational and traksaksional) on the performance of auditors (in-role performance and extra-role performance) in the Javanese of public accounting firm through trust in superiors as intervening variables. This study uses questionnaires as a method of collecting data provided to 96 respondents spread across 19 public accounting firm all Java. Hypothesis analysis in this research is conducted by using multiple regression analysis. The results obtained in this study include that the style of transformational leadership does not affect on trust in superiors while the leadership style of transactional positive effect on trust in superiors. In addition, trust in superiors negatively affects in-role performance and positively affects extra-role performance. Keywords: Transformational Leadership, Transactional Leadership, In-role Performance, Extra-role Performance, and Trust in Superiors.

scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

scholarly journals The Influence of Transformational Leadership and Organizational Commitment on Innovative Behavior with Knowledge Management as Intervening Variables on the Millennial Generation in KAP Tanubrata Sutanto Fahmi Bambang dan Rekan (TSFBR)

2021 ◽  
Vol 6 (4) ◽  
pp. 378-382
Author(s):  
Tini Yuliati ◽  
Lenny Christina Nawangsari
Keyword(s):  
Transformational Leadership ◽  
Knowledge Management ◽  
Organizational Commitment ◽  
Millennial Generation ◽  
Service Industry ◽  
Innovative Behavior ◽  
Public Accounting ◽  
Accounting Firm ◽  
Measurement Results ◽  
Intervening Variables

This research aims to identify and examine the factors that influence transformational leadership and organizational commitment to innovative behavior through knowledge management in Millennial Generation in a public accounting firm in Jakarta. This study involved 129 millennial employees in the audit service industry. The data were analyzed using a quantitative approach because it prioritizes the measurement method and the sample using a deductive approach that emphasizes detailed priorities on the available data. This study found several measurement results on the object of research, namely transformational leadership has a positive and significant effect on knowledge management in the millennial generation, positive and significant organizational commitment to knowledge management in the millennial generation, positive and significant knowledge management on innovative behavior in the millennial generation, positive transformational leadership and significant to the innovative behavior of the millennial generation, positive and significant organizational commitment to innovative behavior, transformational leadership has a positive and significant influence on the innovative behavior of the millennial generation through knowledge management mediation, and positive and significant organizational commitment to the innovative behavior of the millennial generation through knowledge management.

scholarly journals STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT

2017 ◽  
Vol 21 (2) ◽  
pp. 184
Author(s):  
Sarah Fitriani Istiqomah.P.P ◽  
Rahmawati Hanny Y
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Leadership Style ◽  
Turnover Intention ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Data ◽  
Dysfunctional Behavior ◽  
And Performance ◽  
Time Budget Pressure

This study aims to examine and analyze the locus of control, turnover intention, time budget pressure, the performance auditor, leadership styles, organizational commitment to audit dysfunctional behavior. This type of research in this research is qualitative research. The population in this study is the auditors who work in public accounting firms throughout Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 32 KAP with 256 respondents. Analysis data are using regression analysis. The result of this research is the locus of control, turnover intention,time budget pressure, and performance have an influence on the behavior of dysfunctional audit. Leadership style and organizational commitment has no effect on audit dysfunctional behavior. And locus of control, turnover intention, time budget pressure, the performance auditor, leadership style and organizational commitment together have an influence on the behavior of dysfunctional audit.

scholarly journals Factors Affecting Dysfunctional Audit Behavior

2021 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Afly YESSIE
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Time Budget ◽  
Professional Commitment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
The Public ◽  
Time Budget Pressure

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control, Times budget pressure and professional commitment on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta region registered with the Indonesian Institute of Public Accountants (IAPI) in 2019 using the dissemination of questionnaires. The analytical instrument in this study is double regression. The results of this study indicate that turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized.

scholarly journals Interaksi Variabel Personalitas dengan Variabel Kognitif terhadap Perilaku Auditor

2015 ◽  
Vol 1 (2) ◽  
pp. 131
Author(s):  
Nikmatuniayah
Keyword(s):  
Locus Of Control ◽  
Cognitive Variable ◽  
Ethical Awareness ◽  
Public Accounting ◽  
Control Scale ◽  
Personality Variables ◽  
Accounting Firm ◽  
The Public ◽  
Work Locus Of Control ◽  
Conflict Situations

<p><em>This study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of this research was auditor of the Public Accounting Firm in Semarang, and the data collected by using questioner. There were 43 questioners used as research sample, and the respon rate was 71,66%. This research used the Work Locus of Control Scale (WLCS) to measure locus of control, Likert scale to measure profession commitment and Multidimentional Ethics Scale </em>(MES) <em>to measure</em> <em>ethi</em><em>cal awareness. Multiple regressions employed in this study. The result shows that there is an interaction between the locus of control, profession commitment with ethical awareness affects the response to auditor's behavior in audit conflict situations.</em></p>

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